Question - FIFO inventory cost flow assumption

Betty DeRose, Inc. began its operations on January 1, 2018. Betty produces a single product and reported the following cost information for 2018 and 2019:

                                                 2018                      2019

Variable costs per unit:

Direct materials                          $15                        $19

Direct labor                                ?                         $16

Variable overhead                      $6                         $8

Variable selling                          $3                         $7

Fixed costs in total:

Fixed overhead                          ?                      $207,000

Fixed selling                              ?                      $108,000

In 2018, Betty produced 21,000 units and sold 14,000 units. In 2019, Betty produced 23,000 units and sold 27,000 units. The selling price per unit was $70 in both years.

Using absorption costing, Betty's 2018 net income was $287,000 and its finished goods inventory at December 31, 2018 totaled $301,000.

Using variable costing, Betty's 2018 gross profit was $448,000.

Calculate Betty's 2019 net income using absorption costing. Assume Betty employs a FIFO inventory cost flow assumption. Do not use decimals in your answer.